Section 45-48-142.26 - Fire protection service fee Collection and disposition(a) The fire protection service fee shall be collected, administered, and enforced as closely as possible at the same time, in the same manner, and under the same requirements and laws as are the ad valorem taxes of the state. In the case of mobile homes, the fee shall be collected, administered, and enforced as closely as possible at the same time, in the same manner, and under the same requirements and laws as the annual registration fee for manufactured homes provided in Section 40-12-255. The proceeds of the collected fees, minus an administration fee not to exceed five percent, shall be paid to the respective volunteer fire districts.(b) Funds paid to the volunteer fire districts shall only be expended for fire protection and emergency services purposes to include the purchase of vehicles and equipment, daily operations, training, supplies, and insurances. Each fire district receiving funds shall maintain financial records in accordance with the Financial and Compliance Guidelines for Volunteer Fire Departments, August 2009, of the Department of Examiners of Public Accounts.(c) By September 15th of each year, the volunteer fire district receiving fire protection service fees shall file a financial statement with the county commission detailing the receipt and expenditure of all funds generated by this subpart during the previous 12-month period. The filing shall also account for all unspent funds and whether the unspent funds have been obligated. The county commission shall supply the accounting forms to each eligible fire district.Ala. Code § 45-48-142.26 (1975)